PART 9Other taxes and duties
Landfill tax
142Landfill tax: rates from 1 April 2017
1
Section 42 of FA 1996 (amount of landfill tax) is amended as follows.
2
In subsection (1)(a) (standard rate), for “£84.40” substitute “£86.10”.
3
In subsection (2) (reduced rate for certain disposals)—
a
for “£84.40” substitute “£86.10”, and
b
for “£2.65” substitute “£2.70”.
4
The amendments made by this section have effect in relation to disposals made (or treated as made) on or after 1 April 2017.